(1) Subject to the provisions of rule 81, where a dealer claims to have made sale of goods in West Bengal immediately preceding the sale in the course of export within the meaning of sub-section (3) of section 5 of the Central Sales Tax Act, 1956 (74 of 1956) and intends to claim deduction under sub-clause (iii) of clause (a) of sub-section (3) of section 17 of such sale from his gross turnover of sales, he shall, on demand by the appropriate assessing authority, furnish a declaration in Form 14 duly filled in and signed by the purchasing dealer such declaration along with evidence therefor referred to in the Schedule to such declaration.

(2) The declaration in Form 14 shall be obtained from the appropriate assessing authority or the authority referred to in rule 90, in accordance with the provision of rule 89 by the purchasing dealer to whom a sale referred to in sub-rule (1) is made.

(3) In the declaration in Form 14 the purchasing dealer shall certify, inter alia, that the goods purchased from the selling dealer referred to in sub-rule (1) have been exported out of the territory of India within the meaning of sub-section (1) of section 5 of the Central Sales Tax Act, 1956 (74 of 1956) :

(4) Any declaration in Form 14 furnished by the selling dealer in respect of the last sale immediately preceding the sale in the course of export out of the territory of India in contravention of the provision of sub-rule (2) or sub-rule (3) shall not entitle the selling dealer to claim deduction under sub-clause (iii) of clause (a) of sub-section (3) of section 17 in respect of sales referred to in sub-rule (1).